Section 13-515 - Representation of parties. - Maryland Statutes

§ 13-515. Representation of parties.
 

(a)  Individual on own behalf.- An individual may appear before the Tax Court without a lawyer. 

(b)  Partnerships and corporations.- The following individuals may represent the persons indicated without a lawyer before the Tax Court: 

(1) a partner for the partnership; and 

(2) a corporate officer for the corporation. 

(c)  Lawyers.- Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State. 
 

[An. Code 1957, art. 81, § 229; 1988, ch. 2, § 1.]